MEMORANDUM
WANGELIN, District Judge.
This action is before the Court upon the motion of the defendant, the Acting Director of the Internal Revenue Service (hereinafter "IRS"), to dismiss for lack of subject matter jurisdiction.
Plaintiff seeks to restrain defendant from collecting an assessment of a 100% penalty in the amount of $31,125.45 pursuant to 26 U.S.C. § 6672 for the failure of the Archway Erection Company (hereinafter "Archway") to...
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